Advocacy threats arise when a professional:

The choice that highlights the risk associated with advocacy threats is the promotion of an opinion excessively. In the context of professional ethics, especially for accountants and financial professionals, advocacy threats refer to situations where individuals may place their interests or opinions ahead of impartiality and objectivity. When a professional promotes their opinion too strongly, they may become biased, which can compromise the objectivity necessary for ethical decision-making and reporting.

This behavior can lead to situations where personal interests overshadow the professional responsibility to provide unbiased advice or analysis, ultimately undermining the trust placed in the professional's judgment by clients or the public. Therefore, excessive promotion of an opinion creates a clear advocacy threat that can jeopardize a professional's integrity and credibility.

The other options, such as maintaining objectivity and acting with integrity, are actually practices that protect against advocacy threats. These actions help ensure that a professional remains impartial and focused on delivering honest, factual, and unbiased information.।